Any person selling merchandise or services in Palm Beach County must have a local business tax receipt. Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt.Sales tax is added to the price of taxable goods or services. Owners must file IRS Form 4797 to report asset sales related to trade or business use accurately. Use Form 4797 to report: The sale or exchange of property. The involuntary conversion of property and capital assets. Tax deed sales are conducted once a month at a.m. On designated sale days.